Y集团资金内控评价及优化研究

发布时间：2018-03-31 15:02

本文选题：资金内控评价　切入点：COSO全面风险管理框架　出处：《浙江工商大学》2014年硕士论文

【摘要】：现代社会激烈的市场竞争环境下,企业为了能在竞争中生存和发展,除了靠产品的质量和服务外,更多地把目光投向了企业的内部管理,内部管理的核心即是内部控制。合理、有效的内部控制有助于防范舞弊、提升工作效率,使得企业的经营管理有序进行,有益于企业战略目标的实现。企业货币资金是企业运转的血液,也是控制风险最高的资产,具有不确定性强、流动性高、安全性低的特征,因此货币资金的内部控制也成为内部控制活动的重中之中。基于此,本文作者根据在Y集团的实际工作经验,结合COSO全面风险管理框架,从内部环境、目标设定、事项识别、风险评估、风险应对、控制活动、信息与沟通、内部监督这八个方面对Y集团的资金内控体系进行梳理和评价,找出其资金内控体系设计的漏洞与缺陷,针对不足之处进行弥补和修正。本文主体内容包括以下三点：首先,介绍Y集团资金内控体系的设计理念和具体做法,阐释Y集团多位一体的内控体系设计思想,并遵循组织治理、管理制度化、制度流程化、流程信息化的设计思路,呈现出企业的资金内控现状。其次,剖析Y集团在资金内控体系建设方面存在的缺陷和不足。结合COSO全面风险管理框架八要素,找出企业资金内控体系设计的缺陷。最后,提出改进Y集团资金内控体系建设的相关建议和措施,主要包括明确岗位的权利和责任、确立集团战略和内控目标、识别风险事项、完善风险应对措施、优化信息沟通渠道等。本文通过对案例企业Y集团的研究,达到了两个目的。一是介绍了Y集团资金内控体系设计理念,以供其他类似企业借鉴和参考；二是帮助Y集团发现资金内控体系设计问题并加以改善。
[Abstract]:In the fierce market competition environment of modern society, in order to survive and develop in the competition, the enterprises not only rely on the quality and service of products, but also pay more attention to the internal management of enterprises. The core of internal management is internal control. Effective internal control is helpful to prevent fraud, improve working efficiency, make the management of enterprises go on orderly and benefit the realization of the strategic goal of enterprises. The money funds of enterprises are the blood of the operation of enterprises, and also the assets with the highest control risk. With the characteristics of strong uncertainty, high liquidity and low security, the internal control of monetary funds has become an important part of internal control activities. Based on this, the author based on the actual work experience in Y Group, combined with COSO comprehensive risk management framework, from the internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication, The eight aspects of internal supervision combed and evaluated the capital internal control system of Y Group, found out the loopholes and defects in the design of its capital internal control system, and made up for and corrected the deficiencies. The main content of this paper includes the following three points: first, This paper introduces the design concept and concrete practice of Y Group's capital internal control system, explains the design idea of Y Group's multi-position internal control system, and follows the design ideas of organizational governance, systematization of management, systematization of system and information of process. The present situation of capital internal control in enterprises is presented. Secondly, the defects and shortcomings in the construction of capital internal control system in Y Group are analyzed. Combined with the eight elements of COSO comprehensive risk management framework, the defects in the design of enterprise capital internal control system are found out. This paper puts forward some suggestions and measures to improve the construction of fund internal control system of Y Group, including clarifying the rights and responsibilities of the post, establishing the strategy and internal control target of the Group, identifying the risk matters, perfecting the measures to deal with the risks, and optimizing the channels of information communication, etc. Through the case study of Y Group, this paper has achieved two purposes. One is to introduce the design concept of Y Group Capital Internal Control system, which can be used for reference by other similar enterprises. The second is to help Y Group to find funds internal control system design problems and improve.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F275

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